Idaho · Corporation
How to Start a Corporation in Idaho
Idaho keeps its yearly paperwork free, and warns you about people who say otherwise.
See the stepsShort answer
File Articles of Incorporation - General Business with the Idaho Secretary of State. At checkout that is $104 for Idaho plus $123.75 for our formation, $227.75 before card processing. The fee is $100 online; paper filings add a $20 manual processing fee. Idaho does not charge to file the annual report, so after the formation filing there is no state report fee to budget.
Last checked .How do I incorporate in Idaho, step by step?
Idaho charges nothing to file the annual report. The Secretary of State warns that mailers demanding payment for it are a scam, so check with the office before you pay any such letter. Your real state cost is the articles: a $100 base filing fee plus a $20 manual processing fee. Add-ons are $40 for expedited service or $100 for same-day.
Choose and check the name
Pick a name that is distinguishable from businesses already on Idaho's records. Search the Secretary of State's SOSBiz business search before you file, and have a second choice ready. See the Idaho name search guide.
Name a registered agent
Every corporation needs one in the state (the rule). Ours is $74.25 a year.
File articles of incorporation - general business
File the Articles of Incorporation - General Business with Idaho. The fee at our checkout is $104. Details are below.
Adopt bylaws
Bylaws are the board's rules: how directors are elected, how meetings run and how officers are chosen. Every corporation we form includes them.
Name directors, officers and issue shares
An Idaho board of directors must consist of one or more individuals. 5 Hold an organizational meeting, record it in minutes, and issue stock to the owners.
Get an EIN
The EIN is the corporation's federal tax ID. The IRS issues it free at irs.gov.
Register for state taxes
Before you pay wages, open a payroll withholding account with the state’s tax department, and a sales tax account if you sell taxable goods or services.
File the annual report
Put the first deadline on your calendar before you file anything else. See the Idaho annual report page and the filings below.
How much does it cost to incorporate in Idaho?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $104 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $227.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $282.20 | At filing |
| With the Day-One Bundle | $326 | At filing |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. State fees: the state's published fee for the Articles of Incorporation - General Business is $100; our checkout charges $104 on the state side, and the state's fee schedule does not itemize the other $4. You see it before you pay.
Idaho at a glance
| Question | Idaho |
|---|---|
| Formation filing and state fee | Articles of Incorporation - General Business, $100 1 |
| Expedited filing | expedited $40, same-day $100 2 |
| Name rule | Must contain corporation, incorporated, company or limited, or Corp., Inc., Co. or Ltd. 3 |
| Registered agent | Must designate and maintain a registered agent in Idaho; the filing must state a street address in Idaho 4 |
| Directors and officers | At least 1 director; officers: as described in your bylaws or appointed by the board 5 |
| Annual report | Annual report, no state fee, due every year 6 |
| Corporate income tax | 5.3% flat 7 |
Do I need a registered agent in Idaho?
An Idaho corporation must designate and maintain a registered agent in Idaho, and the address in the filing must be a street address in Idaho. 4 You can be your own agent if you have a street address in the state and are there in business hours, but the address goes on the public record. Ours, through our partner Registered Agents Inc, is $74.25 a year, or $178.20 with the formation. Idaho registered agent rules.
What goes in the Idaho articles of incorporation - general business?
File Articles of Incorporation - General Business with the Idaho Secretary of State. The form asks for the corporation's name, the number of authorized shares and a mailing address, and at least one incorporator signs. The registered agent's address must be an Idaho street address.
Idaho's add-on fees are $40 for expedited service or $100 for same-day service. 2
Which annual reports and franchise taxes will a Idaho corporation owe?
Your annual report costs nothing to file. One director is enough, and officers are whoever your bylaws name.
How do I start an S corp in Idaho?
A corporation is a C corporation unless it elects otherwise. An S corp is a tax election, not another kind of entity. The order is plain: form the corporation, get the EIN, then file IRS Form 2553 within 2 months and 15 days after start of the tax year the election takes effect (or any time in the prior tax year) 9. Idaho accepts the federal S election; an S corporation doing business in Idaho files Form 41S. 8
We file Form 2553 for $165. Run your own numbers in the calculator or read Idaho: S corp or C corp.
Should I form a corporation or an LLC in Idaho?
Shares, a board and officers. The usual choice when you plan to raise money from investors or issue stock options.
Fewer formalities and flexible ownership. Often the simpler choice for one owner or a small team.
Compare the two: How to start an LLC in Idaho.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in Idaho as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in Idaho?
- Adopt the bylaws and hold the first board meeting; write minutes.
- Issue stock to the owners and keep a stock ledger.
- Get the EIN, open a business bank account and keep money separate.
Form your Idaho corporation
We file it for $123.75 plus the state fee ($104), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
How much does it cost to incorporate in Idaho?
The Secretary of State lists a $100 base filing fee plus a $20 manual processing fee. Add-ons are $40 for expedited and $100 for same-day service.
Does Idaho charge for the annual report?
No. The state says there is no charge, and calls mail demanding payment for it a scam.
How many directors does an Idaho corporation need?
At least one. The board must consist of one or more individuals.
What goes in Idaho articles of incorporation?
The corporation's name, the number of shares it may issue, and a mailing address. At least one incorporator signs. Optional articles, such as director names and addresses, can be added.
Sources 9 links, checked Nov 7, 2026
- Idaho lists a $100 base filing fee for articles of incorporation, plus a $20 manual processing fee. sos.idaho.gov, checked Nov 7, 2026
- Idaho's add-on fees are $40 for expedited service or $100 for same-day service. sos.idaho.gov, checked Nov 7, 2026
- An Idaho business corporation's name must contain the word corporation, incorporated, company or limited, or the abbreviation Corp., Inc., Co. or Ltd. legislature.idaho.gov, checked Nov 7, 2026
- An Idaho corporation must designate and maintain a registered agent in Idaho, and the address in the filing must be a street address in Idaho. legislature.idaho.gov, checked Nov 7, 2026
- An Idaho board of directors must consist of one or more individuals. legislature.idaho.gov, checked Nov 7, 2026
- Idaho charges no fee to file an annual report. business.idaho.gov, checked Nov 7, 2026
- Idaho taxes C corporation income at a flat 5.3% for 2025 (5.695% for 2024); no 2026 rate was published on the Commission's page. tax.idaho.gov, checked Nov 6, 2026
- Idaho accepts the federal S election; an S corporation doing business in Idaho files Form 41S. tax.idaho.gov, checked Nov 6, 2026
- IRS: Form 2553 instructions irs.gov, checked Nov 6, 2026
Last verified Nov 7, 2026.
This page explains the rules; it is not legal or tax advice.